CUI Registry

Authorities and Sanctions

Category-Subcategory:	Tax-Convention
Category Description:	Related to a compulsory contribution to government revenue involving information regarding returns or taxpayers.
Subcategory Description:	Related to any-- (A) agreement entered into with the competent authority of one or more foreign governments pursuant to a tax convention, (B) application for relief under a tax convention, (C) background information related to such agreement or application, (D) document implementing such agreement, and (E) other information exchanged pursuant to a tax convention which is treated as confidential or secret under the tax convention.

Select Safeguarding/Dissemination or Sanction Authority to view statutory/regulatory language in a new window.
Authority links are updated based on regular re-publication of the United States Code and Code of Federal Regulations.